N.Y. Comp. Codes R. & Regs. tit. 9, § 4122.49
In addition to the types of wagers authorized by this Part, an association or corporation may, with the prior permission of the commission, offer any type of pari-mutuel wagering as defined by chapter 9, Pari-Mutuel Wagering, Uniform Rules of Racing, as adopted and published in December, 1996 by the Association of Racing Commissioners, International at 2343 Alexandria Drive, Suite 200, Lexington, KY 40504-3276. This is available for public inspection at the New York State Gaming Commission located at One Broadway Center, Schenectady, NY 12305-2553 and at the Department of State, 99 Washington Avenue, Albany, NY.